Status of Board of Equalization's Proposed Rules & Regulations

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As of December 2, 2016

The State Board of Equalization adopts, amends and repeals regulations to conform to statutory requirements or to implement, interpret or make specific statutes, court decisions, or case law. The following-listed regulations are currently in the process of adoption, amendment, or repeal.

Questions regarding these regulations you may call, fax or e-mail:

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2016 Rulemaking Calendar

Reg. No. Title Public Hearing Current Status
282/283 Temporary Certification / Permanent Certification (Section 100)   10/26/16 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 10/26/16
462.040 Change in Ownership—Joint Tenancies 07/14/16 10/26/16 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 01/01/17
1432 Other Nontaxable Uses of Diesel Fuel in a Motor Vehicle 12/16/15 06/21/16 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 06/21/16
1506 Miscellaneous Service Enterprises (Section 100)   07/27/16 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 07/27/16
1524 Manufacturers of Personal Property   10/25/16 – Board Approves Publication
1569 Consignees and Lienors of Tangible Personal Property for Sale (Taxpayer's Petition)   01/26/16 – Board Referred to Legislative Committee
1585 Cellular Telephones, Pagers, and Other Wireless Telecommunication Devices   03/26/15 – Board Denied Petition
1590 Newspapers and Periodicals 06/14/16 08/16/16 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 10/01/16.
1591 Medicines and Medical Devices   08/30/16 – Board Approved Publication
1597 Property Transferred or Sold by Certain Nonprofit Organizations (Section 100)   08/31/16 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 08/31/16.
1668 Sales for Resale 02/23/16   04/22/16 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 07/01/16
1698/4901 Records / Records 03/29/16 06/28/16 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 10/01/16.
1702.5 Responsible Person Liability 08/30/16 11/22/16 – Submitted to Office of Administrative Law for approval
1703 Interest and Penalties 10/25/16 10/25/16 – Board Approved Amendment
2401/2413/2422 Definitions / Exemptions from Surcharge / Returns and Payment 01/26/16 03/28/16 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 07/01/16
2460/2461/2462 Administration / Exemptions, Deductions, Credits, and Specific Applications of Tax / Refunds of Excess Charges Collected 01/26/16 12/02/16 – Submitted to Office of Administrative Law for approval
4001 Retail Stock   06/14/16 – Board Approved Publication
4076 Wholesale Cost of Tobacco 06/14/16 07/27/16 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 10/01/16.

* Because of common issues, these regulations will be considered by the Board together in one public meeting.

Link to the "Rulemaking Process".

Property Tax Committee Projects, Other Projects in Process 2013